FRANCE MENUISERIE 45 : revenue, balance sheet and financial ratios

FRANCE MENUISERIE 45 is a French company founded 14 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-JEAN-DE-LA-RUELLE (45140), this company of category PME shows in 2024 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FRANCE MENUISERIE 45 (SIREN 539330845)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 911 655 € 2 128 427 € 1 962 268 € 1 433 501 € 1 386 481 € 1 930 007 € 2 072 415 € 1 400 726 € 1 478 874 €
Net income 11 997 € 8 985 € 16 837 € 10 185 € -53 725 € 12 767 € 3 651 € 19 840 € 38 903 €
EBITDA 38 779 € 33 874 € 44 430 € 28 403 € -34 999 € 51 496 € 37 266 € 57 744 € 96 789 €
Net margin 0.6% 0.4% 0.9% 0.7% -3.9% 0.7% 0.2% 1.4% 2.6%

Revenue and income statement

In 2024, FRANCE MENUISERIE 45 achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +3.3%). Significant drop of -10% vs 2023. After deducting consumption (964 k€), gross margin stands at 947 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 911 655 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

947 329 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

38 779 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 439 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 997 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 150%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

150.346%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

14.767%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.525%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-18.721

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

14.7%

Solvency indicators evolution
FRANCE MENUISERIE 45

Sector positioning

Debt ratio
150.35 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Watch

In 2024, the debt ratio of FRANCE MENUISERIE 45 (150.35) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.77% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Average

In 2024, the financial autonomy of FRANCE MENUISERIE 45 (14.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-18.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Excellent -51 pts over 3 years

In 2024, the repayment capacity of FRANCE MENUISERIE 45 (-18.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 65.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

155.33

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

65.6

Liquidity indicators evolution
FRANCE MENUISERIE 45

Sector positioning

Liquidity ratio
155.33 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Average

In 2024, the liquidity ratio of FRANCE MENUISERIE 45 (155.33) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
65.6x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Excellent

In 2024, the interest coverage of FRANCE MENUISERIE 45 (65.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 96 days of revenue, i.e. 510 k€ to permanently finance. Over 2016-2024, WCR increased by +67%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

509 762 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

45 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

57 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

94 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

96 j

WCR and payment terms evolution
FRANCE MENUISERIE 45

Positioning of FRANCE MENUISERIE 45 in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of FRANCE MENUISERIE 45 is estimated at 120 310 € (range 62 687€ - 156 008€). With an EBITDA of 38 779€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.14x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
51 tx
62k€ 120k€ 156k€
120 310 € Range: 62 687€ - 156 008€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 779 € × 1.6x
Estimation 60 155 €
33 276€ - 80 902€
Revenue Multiple 30%
1 911 655 € × 0.14x
Estimation 273 609 €
142 755€ - 323 247€
Net Income Multiple 20%
11 997 € × 3.4x
Estimation 40 751 €
16 117€ - 92 918€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Travaux de menuiserie bois et PVC)

Compare FRANCE MENUISERIE 45 with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about FRANCE MENUISERIE 45

What is the revenue of FRANCE MENUISERIE 45 ?

The revenue of FRANCE MENUISERIE 45 in 2024 is 1.9 M€.

Is FRANCE MENUISERIE 45 profitable?

Yes, FRANCE MENUISERIE 45 generated a net profit of 12 k€ in 2024.

Where is the headquarters of FRANCE MENUISERIE 45 ?

The headquarters of FRANCE MENUISERIE 45 is located in SAINT-JEAN-DE-LA-RUELLE (45140), in the department Loiret.

Where to find the tax return of FRANCE MENUISERIE 45 ?

The tax return of FRANCE MENUISERIE 45 is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does FRANCE MENUISERIE 45 operate?

FRANCE MENUISERIE 45 operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.